The scope of taxpayers who cancel the VAT invoice certification has been expanded from the general taxpayers with tax credit A and B to the general taxpayers with tax credit C. For the general taxpayers who were newly included in the pilot reform of the camp on May 30, 201June and have not yet assessed the tax credit rating, they do not need to authenticate the VAT invoice before April 30, 20 17, and log on to the platform for selecting and confirming the VAT invoice in this province to inquire, select and confirm for the deduction. If you can't find the corresponding invoice information, you can scan and authenticate it. This announcement shall come into force as of 20 16 12 1. "
2. According to Article 1 of Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Defining Several Business Dimensions of Tax Credit Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 5 No.85): "1. Scope of application of credit management measures.
The scope of application of the Credit Management Measures is: independent accounting enterprises, sole proprietorship enterprises and individual partnerships that have already registered tax (including "three certificates in one, one photo and one yard" and temporary registration), engaged in production and operation and are suitable for audit collection.
Audit collection refers to enterprise income tax audit collection, individual income tax audit collection of sole proprietorship enterprises and individual partnerships. "
If the tax credit management assessment is not applicable to the branches with independent accounting and is included in the VAT summary accounting of the head office, it can be judged whether to use the VAT invoice inquiry platform for verification and confirmation according to the tax credit rating of the head office.